Legislative review of sales tax exemptions

Last amended: PL 1977, c. 490, §4 (NEW). PL 1977, c. 696, §274 (AMD). PL 1979, c. 687, §8 (RPR). PL 1985, c. 691, §16 (RP).

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In this chapter (22 sections)

1. 1751 · Short title
2. 1752 · Definitions
3. 1752-A · Residence
4. 1753 · Tax is a levy on consumer
5. 1754 · Registration of sellers
6. 1754-A · Registration of owners of space temporarily rented as retail…
7. 1754-B · Registration of sellers
8. 1755 · No registration unless tax paid
9. 1756 · Voluntary registration
10. 1757 · Revocation of registration
11. 1758 · Use tax on interim rental of property purchased for resale
12. 1759 · Bonds
13. 1760 · Exemptions
14. 1760-A · Legislative review of sales tax exemptions
15. 1760-B · Consistency
16. 1760-C · Exempt activities
17. 1760-D · Exemptions of certain products; information posted on publicly…
18. 1761 · Advertising of payment by retailer
19. 1762 · Sale of business; purchaser liable for tax
20. 1763 · Presumptions
21. 1764 · Tax against certain casual sales and rentals
22. 1765 · Trade-in credit

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